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CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the use in the Prospectus constituting part of this
Pre-Effective Amendment No. 1 to the Registration Statement of the Separate
Account SPVL of First Allmerica Financial Life Insurance Company on Form S-6 of
our report dated February 1, 2000, relating to the financial statements of
First Allmerica Financial Life Insurance Company, of which appears in such
Prospectus. We also consent to the reference to us under the heading
"Independent Accountants" in such Prospectus.
/s/ PRICEWATERHOUSECOOPERS LLP
PricewaterhouseCoopers LLP
Boston, Massachusetts
December 12, 2000
